AVALIAÇÃO DE DESEMPENHO EM COOPERATIVAS DE CRÉDITO: UMA APLICAÇÃO DO MODELO DE GESTÃO ECONÔMICA - GECON

This piece of work is an evaluation on the performance of a farm credit Cooperative in the state of Minas Gerais with 12 service agencies in different cities. For such purpose the Modelo de Gestão Econômica ( Economic Management Model )-GECON was used, which is a tool for managerial analysis developed by the GECON Nucleus researchers staff, supported by the FIPECAFI foundation of the University of São Paulo. The GECON is a model which can be applied on several types of organizations and has been broadly used on banking organizations. Through analysis it was verified that the cooperative analysed has a structure of relatively high costs and expenses, which compromises its economic results and makes it necessary to promote an effective reduction/rationalization in its expenditures, as well as to seek to exploiting the potentialities available in such area of operation.